As Nazz says, ordinary people and the poor who like a drink without going overboard will be the ones who suffer. People with money won't be bothered by any increase, and those with a serious problem will always find the money from somewhere even if they have to comit a crime to get it.

It will impact the poorest the hardest, the affluent will barely notice.

Those with an alcohol problem will find the money from somewhere, which may impact family finances.

Will there be a market for home distilled alcohol , unregulated and a potential health hazard?

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If you remember the movie "Bless this house" where they tried doing just that, and ended up with a very good varnish remover, I've a gallon of homebrew with similar properties(made in 1985). The last time one was moved it exploded.

A kneejerk reaction to the sight of teenagers getting off their faces on cheap cider and Buckfast - a "something must be done" response. Scotland's problem is alcoholism and I've never seen an alcoholic quibble over the price of his/her booze.